J02
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January 29, 2019
The CII J02 October 2018 Exam in Review
Next in line for our exam paper analysis is J02, the exam which covers trusts – useful for those preparing...
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October 2, 2018
How to Gross Up Chargeable Lifetime Transfers When the Donor Pays the Inheritance Tax
A question that has come up in J02, R03 and AF1 is the grossing up of chargeable lifetime transfers...
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August 9, 2018
The CII J02 April 2018 Exam in Review
Next in line for our exam paper analysis is J02, the exam which covers trusts – useful for those preparing...
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May 22, 2018
Discounted Gift Trust – How a Chargeable Event May Be Taxed
The following takes a closer look at a discounted gift trust and how a chargeable event on the investment...
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May 1, 2018
The Ins and Outs of Interest in Possession Trust Taxation
We’ve talked many a time about how a discretionary trust is taxed, but anyone sitting the J02, AF1 and...
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April 17, 2018
Discounted Gift Trust – a Useful Inheritance Tax Planning Tool
The following advises readers what a discounted gift trust is and provides an example that illustrates how it is...
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January 16, 2018
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January 9, 2018
Our Review of the CII’s October 2017 J02 Exam Paper
Next in line for our past paper analysis is J02, the exam which covers trusts – useful for those...
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November 14, 2017
What is The Trustee’s Tax Pool? And How to Calculate the Tax
We heard that tax pools were part of the most recent AF1 paper, which might have been a surprise...
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July 6, 2017
The CII J02 exam is all about the detail – April 2017 Exam Review
Next in line for our past paper analysis is J02, the exam which covers trusts – useful for those...
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February 9, 2017
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February 9, 2017
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October 18, 2016
Getting Used to Dramatic Changes in the Taxation of Dividends
This article discusses recent changes to the taxation of dividends. An example, showing the tax applicable to a discretionary...
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July 19, 2016
The CII J02 Exam requires focus on the detail – April 2016 Exam Review
Next in line for our past paper analysis is J02, the exam which covers trusts – useful for those...